Consolidated Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Current assets
Cash	$ 79,375	$ 190,448
Accounts receivable, net of allowance for bad debts of $75,524 and $139,705 as of June 30, 2017 and December 31, 2016, respectively	239,117	367,278
Prepaid expenses and other current assets	14,660	10,355
Total current assets	333,152	568,081
Property and equipment, net of accumulated depreciation of $1,043,962 and $1,043,397 as of June 30, 2017 and December 31, 2016, respectively	4,454	5,097
Intangible assets, net of accumulated amortization of $319,505 and $319,513 as of June 30, 2017 and December 31, 2016, respectively	6,690	6,690
Deposits and other	7,997	8,064
Total assets	352,293	587,932
Current liabilities:
Accounts payable and accrued liabilities	13,033,408	12,075,298
Accounts payable to related parties	162,500	139,546
Deferred revenue	1,612,517	1,794,264
Derivative liabilities	396,674	1,014,192
Convertible debentures, net of unamortized discounts of $43,034 and $354,785 as of June 30, 2017 and December 31, 2016, respectively	1,261,966	899,428
Notes payable	5,078,987	4,953,717
Notes payable and convertible debt to related parties	308,242	308,242
Total current liabilities	21,854,294	21,184,687
Total liabilities	21,854,294	21,184,687
Convertible Cumulative Preferred stock	10,305,193	10,268,523
Stockholders' Deficit
Common Stock; $.00001 par value; 2,000,000,000 shares authorized 1,175,980,201 issued and 1,135,980,201 outstanding as of June 30, 2017 and 1,167,841,439 issued and 1,127,841,439 outstanding as of December 31, 2016	11,760	11,679
Treasury stock: 40,000,000 as of June 30, 2017 and December 31, 2016	(400)	(400)
Additional paid-in-capital	23,863,405	23,672,153
Accumulated deficit	(56,331,390)	(55,017,675)
Accumulated other comprehensive income - foreign currency translation	389,816	424,996
Total Vertical Computer Systems, Inc. stockholders' deficit	(32,066,809)	(30,909,247)
Non-controlling interest	259,615	43,969
Total stockholders' deficit	(31,807,194)	(30,865,278)
Total liabilities and stockholders' deficit	352,293	587,932
Series A Preferred Stock [Member]
Current liabilities:
Convertible Cumulative Preferred stock	10,103,169	10,066,499
Series B Preferred Stock [Member]
Current liabilities:
Convertible Cumulative Preferred stock	246	246
Series C Preferred Stock [Member]
Current liabilities:
Convertible Cumulative Preferred stock	200,926	200,926
Series D Preferred Stock [Member]
Current liabilities:
Convertible Cumulative Preferred stock	$ 852	$ 852